Integrated accounting classification of expenses and incomes of the main activities of passenger carriers

Introduction. The functioning of passenger carriers in the conditions a smart city creates unique opportunities for optimizing financial results operations. application latest information and communication technologies economic activity motor transport enterprises ensures minimization operating expenses. Instead, optimization flow management involves operation multifaceted not only about expenses, but also incomes. Such is generated by accounting system, which requires primary study classification expenses incomes theory.The purpose article to improve main purposes integrated transportation services.Methods. following methods were used research accordance with set goal: analysis, synthesis comparison - detail object study; logical generalization scientific abstraction clarify categorical conceptual apparatus research; systematic approach determining features incomes; historical views on separation costs revenues enterprises. Bibliographic comparative analysis became methodological tools study. empirical was conducted using bibliometric known as “analysis common words” resource “ResearchGate”.Results. existence conflict regard regulatory documents field industry regulations formation cost services passengers has been proven. It proposed expand list order optimize their management. An scheme income developed according such criteria as: Economic elements, Type services, Stages service, Stage carrier’s activity, distance transport, Capitalization, Homogeneity, Inclusion price, Change volume Control, Anticipation, Emergency, Recognition, Term occurrence, Calendar period, Reporting Form receipt, Management influence, Other income. use full provides single methodology from provision control effective activities enterprises.Prospects. Further should be find out influence internal external carriers, leads emergence various income, organization services.